A defendant shall be punished by imprisonment for six months.

However, the execution of the above punishment shall be suspended for one year from the date this judgment becomes final and conclusive.

Punishment of the crime

The defendant is a person who actually operated a sales company, such as a nuclear team, under the trade name of Dongdaemun-gu Seoul Metropolitan Government D.

1. The Defendant issued a false tax invoice at the above D office on November 30, 201, and even though D supplied goods, including the original group of KRW 6,730,000, supply price of KRW 6,730,000 to E, it issued a false tax invoice by pretending that D supplied goods, such as the original group of KRW 8,272,00, supply price of KRW 8,272,00, and from that time until December 30, 2012, it issued a false tax invoice of KRW 727,262,750, total supply price to the other party as described in the separate sheet by the above method from that time until December 30, 2012.

2. Submission of false total tax invoice by buyer;

A. On January 25, 2012, the Defendant filed a final return of value-added tax for the second period of two years of 2011 with respect to D in Dongdaemun-gu, Seoul, Dongdaemun-gu, Dongdaemun-gu, Seoul. Around January 25, 201, the Defendant filed a final return of value-added tax for the second period of two years of 201 with respect to D. The fact is that D supplied supply price of F, 5,835,800 won, supply price of H, H, 41,363,100 won, 41,890 won, L, 17,023,50 won, 500 won, supply price of goods to D, 17,000 won, 17,023,500 won, 17,500 won, 2057, 309, 2057, 20057, 905, 2005 won, 100 won.

B. On July 25, 2012, the Defendant for the first final return (the second revised return) in the year 2012 was filing a final return of value-added tax for D in the Dongdaemun tax office for the first time in the year 2012. In fact, D is written as “N” in M Co., Ltd. (the total tax invoice by buyer of value-added tax for the first time in the year 2012).